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2012 Tax Form 940

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2012 Tax Form 940

2012 tax form 940 Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. 2012 tax form 940 Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. 2012 tax form 940 A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. 2012 tax form 940 The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. 2012 tax form 940 A corporation. 2012 tax form 940 A fiscal year taxpayer. 2012 tax form 940 A dealer in securities or commodities required to register as such under the laws of the United States or a state. 2012 tax form 940 A real estate investment trust (as defined in section 856). 2012 tax form 940 An entity registered at all times during the tax year under the Investment Company Act of 1940. 2012 tax form 940 A common trust fund (as defined in section 584(a)). 2012 tax form 940 A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. 2012 tax form 940 Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). 2012 tax form 940 A REMIC. 2012 tax form 940 Note. 2012 tax form 940 A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. 2012 tax form 940 The request should be made of the nominee in the same manner as specified below for requesting information from the representative. 2012 tax form 940 How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. 2012 tax form 940 You can request information from the representative or issuer by telephone or mail. 2012 tax form 940 If only an address is listed in the directory, you must request the information in writing. 2012 tax form 940 Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. 2012 tax form 940 The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. 2012 tax form 940 The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. 2012 tax form 940 If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. 2012 tax form 940 Prev  Up  Next   Home   More Online Publications
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Free File: About the Free File Alliance

The Free File Alliance is a group of industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. All Alliance members must meet our rigorous standards for security and privacy.
 

What are the objectives of the Free File Agreement?

  • Provide greater access to free, online tax filing options
  • Make tax filing and preparation easier and reduce burden on individual taxpayers, and
  • Increase growth of e-filing to reach our goal of having 80 percent of returns filed electronically.


Why was the Free File Alliance formed?
In November of 2001, the Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve government to government, government to business and government to citizen electronic capabilities.

One initiative, IRS Free File, instructed the IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, we worked in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC.

Why is IRS working in a partnership with private industry rather than providing its own software free to the public?
Private industry, with established expertise and experience in electronic tax preparation, has a proven track record in providing the best technology and services available. 

Some private sector firms have offered free e-filing to select taxpayer groups for several years; how is this approach different?
Free File offers a multi-year agreement between IRS and the Free File Alliance to provide free service(s) to more taxpayers. Previously, free offerings were not consistently available and were subject to modification or discontinuation from year-to-year.

With Free File, taxpayers have easy access to IRS.gov, which offers a list of all free offerings on a single web page. Under our agreement, Free File Alliance companies offer both free preparation and free e-filing services. There is no cost to qualifying taxpayers. 

How are Free File program disputes solved?
We negotiate most issues before they become disputes. When necessary, we use binding arbitration to resolve disagreements with the Free File Alliance, LLC, Alliance members or new market entrants. In accordance with IRS guidance, binding arbitration before the General Services Board of Contract Appeals is used to resolve disputes under Article VIII of the Memorandum of Understanding on Service Standards and Disputes between IRS and the Alliance. Binding arbitration may be invoked by an Alliance member or new market entrant for various reasons. As a result, we are able to achieve our goal of providing effective, efficient and fair resolution of Free File program related controversies.
 

Note: We do not endorse any individual Free File Alliance company. While the IRS manages the content of the Free File pages accessible on IRS.gov, it does not retain any taxpayer information entered on the Free File site.

Agreements
Free File Alliance Information
Free On-Line Electronic Tax filing Agreement Amendment - 2009
Free On-Line Electronic Tax Filing Agreement Amendment - 2005
Free On-Line Electronic Filing Agreement - 2002

Memorandums of Understanding 
File (Fifth) Memorandum of Understanding - 2010

Free File (Fourth) Memorandum of Understanding - 2009
Free File (Third) Memorandum of Understanding - 2008
Free File (Second) Memorandum of Understanding - 2007
Free File (First) Memorandum of Understanding - 2006

 

Page Last Reviewed or Updated: 16-Jan-2014

The 2012 Tax Form 940

2012 tax form 940 Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. 2012 tax form 940 What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. 2012 tax form 940 To use it, ask yourself each question in the left column, then see the related discussion in the right column. 2012 tax form 940 ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. 2012 tax form 940 Will I need an employer identification number (EIN)? See Identification Numbers. 2012 tax form 940 Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. 2012 tax form 940 What method can I use to account for my income and expenses? See Accounting Method. 2012 tax form 940 What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. 2012 tax form 940 What must I do if I have employees? See Employment Taxes. 2012 tax form 940 Which forms must I file? See Table 2 and Information Returns. 2012 tax form 940 Are there penalties if I do not pay my taxes or file my returns? See Penalties. 2012 tax form 940 What business expenses can I deduct on my federal income tax return? See Business Expenses. 2012 tax form 940 What records must I keep? How long must I keep them? See Recordkeeping. 2012 tax form 940 This publication provides basic federal tax information for people who are starting a business. 2012 tax form 940 It also provides information on keeping records and illustrates a recordkeeping system. 2012 tax form 940 Throughout this publication we refer to other IRS publications and forms where you will find more information. 2012 tax form 940 In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). 2012 tax form 940 See How To Get More Information later. 2012 tax form 940 Comments and suggestions. 2012 tax form 940   We welcome your comments about this publication and your suggestions for future editions. 2012 tax form 940   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 tax form 940 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax form 940 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax form 940   You can email us at taxforms@irs. 2012 tax form 940 gov. 2012 tax form 940 Please put “Publications Comment” on the subject line. 2012 tax form 940 You can also send us comments from www. 2012 tax form 940 irs. 2012 tax form 940 gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. 2012 tax form 940 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax form 940 Ordering forms and publications. 2012 tax form 940 Visit www. 2012 tax form 940 irs. 2012 tax form 940 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2012 tax form 940 Internal Revenue Service 1201 N. 2012 tax form 940 Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. 2012 tax form 940   If you have a tax question, check the information available on IRS. 2012 tax form 940 gov or call 1-800-829-1040. 2012 tax form 940 We cannot answer tax questions sent to either of the above addresses. 2012 tax form 940 Future Developments. 2012 tax form 940   The IRS has created a page on IRS. 2012 tax form 940 gov for information about Publication 583 at www. 2012 tax form 940 irs. 2012 tax form 940 gov/pub583. 2012 tax form 940 Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. 2012 tax form 940 Prev  Up  Next   Home   More Online Publications